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一般性制造业外迁是京津冀协同发展中北京非首都功能疏解的重要任务。多数对产业转移的研究忽视了从作为微观单元的企业视角来分析产业转移的过程,因此其分析方法和所得结论并不能为企业直接运用。新制度经济学将制度作为影响企业经济行为的内生变量,采用新古典经济学框架对制度影响进行研究。文章以此为理论指导,采用成本效益分析方法,以一个从北京向河北转移的企业为案例,分析其转移前后在不同区位的费用效益,以及制度对企业费用效益的影响。研究表明:①将地方性制度因素纳入到新古典经济学的财会分析框架是可行的;②医药监管领域的制度创新在实现北京环境治理目标的同时保证了外迁企业的经济利润,有效推动了非首都功能疏解的进程。
The general manufacturing relocation is an important task of Beijing-Tianjin-Hebei collaborative development of Beijing’s non-capital functions. Most researches on industrial transfer ignore the process of industrial transfer from the perspective of the enterprise as a microcosmic unit. Therefore, the analysis methods and conclusions can not be used directly by enterprises. The new institutional economics regards the system as the endogenous variable that affects the economic behavior of the enterprise and adopts the neoclassical economics framework to study the institutional influence. Based on this, the article takes the cost-benefit analysis method as an example, and analyzes the cost-effectiveness of the enterprises in different locations before and after the transfer as well as the impact of the system on the cost-effectiveness of enterprises. The research shows that: (1) it is feasible to include the local institutional factors in the accounting analysis framework of neoclassical economics; (2) Institutional innovation in the field of medical supervision can guarantee the economic profit of relocated enterprises while achieving the goal of environmental management in Beijing and effectively promote Non-capitalization process.